https://www.taxtmi.com/forum/issue?id=105957 Notification 45/2012 subjects services provided by a director to the company to reverse charge, with the company liable as service receiver. Directors who are whole time/executive and under contractual employment receiving salary are treated as employees and excluded from the definition of taxable "service"; non employee directors supplying services to the company attract service tax. The Companies Act definition of director should be consulted to determine status. en-us Mon, 05 Aug 2013 15:07:58 +0530 Thu, 23 Jan 2025 15:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105957 Notification 45/2012 subjects services provided by a director to the company to reverse charge, with the company liable as service receiver. Directors who are whole time/executive and under contractual employment receiving salary are treated as employees and excluded from the definition of taxable "service"; non employee directors supplying services to the company attract service tax. The Companies Act definition of director should be consulted to determine status. Discussion-Forum Service Tax Mon, 05 Aug 2013 15:07:58 +0530 https://www.taxtmi.com/forum/issue?id=105957